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Customs - Highlights / Catch Notes

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Refund - Period of limitation - duty paid under protest or not - ...

Customs

February 3, 2023

Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - The decision of learned Tribunal that the duty paid by the respondent on the enhanced value of the goods is required to be accepted as duty paid under protest, is agreed upon. - HC

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